https://www.taxtmi.com/caselaws?id=779931 CESTAT Chandigarh (AT) allowed the appeal, setting aside the impugned demand for recovery of CENVAT credit with interest and penalty. The Bench held Rule 3(5B)'s recovery mechanism introduced from 01.03.2013 is prospective and cannot be applied retrospectively. Materials scrapped at sub-assembly/assembly/packing stages were treated as work-in-progress, not raw inputs, and the chartered engineer's certificate was accepted. A subsequent unappealed Commissioner (Appeals) order for a later period in favour of the appellant reinforced the conclusion. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779931 CESTAT Chandigarh (AT) allowed the appeal, setting aside the impugned demand for recovery of CENVAT credit with interest and penalty. The Bench held Rule 3(5B)'s recovery mechanism introduced from 01.03.2013 is prospective and cannot be applied retrospectively. Materials scrapped at sub-assembly/assembly/packing stages were treated as work-in-progress, not raw inputs, and the chartered engineer's certificate was accepted. A subsequent unappealed Commissioner (Appeals) order for a later period in favour of the appellant reinforced the conclusion. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779931